Effective January 1, 2004, businesses with combined annual withholding, sales/use (including sales taxes on meals and telecommunications services) and room occupancy tax liabilities of $10,000 or more must file these returns and make payments by electronic means. New businesses that register must file and pay the listed taxes electronically regardless of the amount of their annual tax liability. Additionally, third party bulk filers must file and pay withholding taxes electronically. For additional information, refer to Technical Information Release (TIR) 04-30.

Note: Starting with the 4th quarter 2009, responsibility for collecting wage reporting data has been transferred to the Division of Unemployment Assistance (DUA). Employers, including employers who do not have Unemployment Tax obligations, must file their Quarterly Wage Reports via DUA's QUEST system beginning in January 2010. Visit www.mass.gov/uima for more information.
 

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Withholding

Circular M, Income Tax Withholding Tables Effective date January 1, 2008	Current
Instructions for Electronically Filing Withholding and Debit Payment (Form M941, M941-A and M942)	Current
Form M-941, Employer's Quarterly Return of Income Taxes Withheld	Current
Form M-941A, Employer's Annual Return of Income Taxes Withheld	Current
Form M-941W, Employer's Weekly Payment of Income Taxes withheld	Current
Form M-942, Employer's Monthly Return of Income Taxes Withheld	Current
Form M-941D, Quarterly Return of Income Taxes Withheld for Employer Paying Weekly	Current
Form M-3, Reconciliation of Massachusetts Income Taxes for Employers Filing Quarterly	Current
Form M-3M, Reconciliation of Massachusetts Income Taxes for Employers Filing Monthly	Current
Form M-4, MA Employees Withholding Exemption Certificate	Current
Form M-4-MS, Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse	Current
Form M-4P, MA Employees Withholding Exemptions Certificate for Pension, Annuity and Other Periodic Payments and Nonperiodic Payments	Current
Form PWH-RW, Performer or Performing Entity Request for Reduction of Withholding	Current
Form PWH-WA, Performer or Performing Entity Withholding Allocation Form	Current
Form PWH-WW, Performer or Performing Entity Request for Waiver of Withholding	Current
Form W-2 Handbook	2010	2009
Form W-2 Magnetic Media Specifications Handbook	2008	2007	2006
Form W-2 Magnetic Media Specifications Handbook	2005	2004
Form W-2 Magnetic Media Specifications Handbook	2003	2002
Form W2 Magnetic Media Transmitter Report (Revised 12/02)	2002	2001

 

Also available are Business Publications and Miscellaneous Publications.